I IINSTSAARUCTOR’S
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INSTRUCTOR’S SOLUTION MANUAL AND TEST BANK
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for
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Comprehensive Assurance & Systems Tool (CAST) -- Computerized
Practice Set 4th Edition
SI
by Laura Ingraham, Greg Jenkins
VE
INSTANT DOWNLOAD
G
R
COMPLETE CHAPTERS
AD
COMPLETE ANSWERS
ES
, All Chapters
INSTRUCTIONAL NOTES
AND SOLUTIONS GUIDE
M
All Answers
THE MANUAL ACCOUNTING
INFORMATION SYSTEM:
PR
The Winery at Chateau Americana
INSTRUCTIONAL OBJECTIVES
By the end of this Module, students will be able to:
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• Prepare common business documents, accounting transactions and month-end and
year-end transactions, including journal entries, journals, and ledgers in order to
understand how the accounting cycle operates and to create the financial
statements.
• Identify and interpret common control activities designed to capture, summarize,
and report business activities.
SI
• Explain the objectives of maintaining an audit trail.
• Identify deficiencies in the design of common business documents.
• Explain the importance of account reconciliations.
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CLASSROOM USE
The CAST Manual AIS Module is designed to be used as an instructional aid in an
introductory financial accounting course, an intermediate accounting course, an
accounting information systems course, or an auditing course. It is our suggestion,
that if used in an introductory financial accounting course, it is used towards the end
of the course, after the students have learned the basics of transaction processing.
G
In whatever course it is utilized, however, the Manual AIS Module can help students
understand how the accounting process actually takes place by giving them the
opportunity to work with authenticate source documents and then to work through
R
the entire accounting cycle.
The Manual AIS Module has been designed to be an independent, stand-alone
assignment. You might find it facilitates a fast start for your students if you spend
AD
some time in the classroom introducing the assignment, going over the booklet and
what it contains, and going through a timetable to keep them on track. Depending
upon what course this Module is being used in and when in the semester it has been
assigned, you might also find that it facilitates the process by going over some of the
more complex transactions.
What’s New?
ES
The fourth edition contains three new transaction sets to allow the instructor to rotate
through them from semester to semester and to provide some variety between the
Copyright © 2019 Pearson Education, Inc.
Manual - 1
, ES
AD
R
G
VE
SI
ES
PR
M
, transactions provided. When working the bank reconciliation, students have been
instructed to obtain the bank balance from the instructor as each transaction set
requires a different amount. These amounts have been provided for you in this
M
Solution Manual under the bank reconciliation requirement in the Month-End
Procedures of each transaction set.
The notation for the current year is denoted as XX to avoid confusion for the
PR
students. Prior year is notated as XW and the subsequent year is denoted as XY.
ES
SI
VE
G
R
AD
ES
jhgfdsa
M
INSTRUCTOR’S SOLUTION MANUAL AND TEST BANK
PR
for
ES
Comprehensive Assurance & Systems Tool (CAST) -- Computerized
Practice Set 4th Edition
SI
by Laura Ingraham, Greg Jenkins
VE
INSTANT DOWNLOAD
G
R
COMPLETE CHAPTERS
AD
COMPLETE ANSWERS
ES
, All Chapters
INSTRUCTIONAL NOTES
AND SOLUTIONS GUIDE
M
All Answers
THE MANUAL ACCOUNTING
INFORMATION SYSTEM:
PR
The Winery at Chateau Americana
INSTRUCTIONAL OBJECTIVES
By the end of this Module, students will be able to:
ES
• Prepare common business documents, accounting transactions and month-end and
year-end transactions, including journal entries, journals, and ledgers in order to
understand how the accounting cycle operates and to create the financial
statements.
• Identify and interpret common control activities designed to capture, summarize,
and report business activities.
SI
• Explain the objectives of maintaining an audit trail.
• Identify deficiencies in the design of common business documents.
• Explain the importance of account reconciliations.
VE
CLASSROOM USE
The CAST Manual AIS Module is designed to be used as an instructional aid in an
introductory financial accounting course, an intermediate accounting course, an
accounting information systems course, or an auditing course. It is our suggestion,
that if used in an introductory financial accounting course, it is used towards the end
of the course, after the students have learned the basics of transaction processing.
G
In whatever course it is utilized, however, the Manual AIS Module can help students
understand how the accounting process actually takes place by giving them the
opportunity to work with authenticate source documents and then to work through
R
the entire accounting cycle.
The Manual AIS Module has been designed to be an independent, stand-alone
assignment. You might find it facilitates a fast start for your students if you spend
AD
some time in the classroom introducing the assignment, going over the booklet and
what it contains, and going through a timetable to keep them on track. Depending
upon what course this Module is being used in and when in the semester it has been
assigned, you might also find that it facilitates the process by going over some of the
more complex transactions.
What’s New?
ES
The fourth edition contains three new transaction sets to allow the instructor to rotate
through them from semester to semester and to provide some variety between the
Copyright © 2019 Pearson Education, Inc.
Manual - 1
, ES
AD
R
G
VE
SI
ES
PR
M
, transactions provided. When working the bank reconciliation, students have been
instructed to obtain the bank balance from the instructor as each transaction set
requires a different amount. These amounts have been provided for you in this
M
Solution Manual under the bank reconciliation requirement in the Month-End
Procedures of each transaction set.
The notation for the current year is denoted as XX to avoid confusion for the
PR
students. Prior year is notated as XW and the subsequent year is denoted as XY.
ES
SI
VE
G
R
AD
ES
jhgfdsa
